{"product_id":"block-assessment-taxmann-7990","title":"Taxmann Law Relating to Block Assessment under Income-tax Act 2025 \u0026 Income-tax Act 1961 | Finance Act 2026 Edition","description":"\u003cp data-start=\"154\" data-end=\"201\"\u003e\u003cstrong data-start=\"154\" data-end=\"165\"\u003eAuthor: \u003c\/strong\u003eD.C. Agrawal \u0026amp; Ajay Kumar Agrawal\u003c\/p\u003e\n\u003cp data-start=\"203\" data-end=\"219\"\u003e\u003cstrong data-start=\"203\" data-end=\"212\"\u003eYear: \u003c\/strong\u003e2026\u003c\/p\u003e\n\u003cp data-start=\"221\" data-end=\"678\"\u003e\u003cstrong data-start=\"221\" data-end=\"257\"\u003eAbout the Book with Key Features\u003c\/strong\u003e\u003cbr data-start=\"257\" data-end=\"260\"\u003eTaxmann’s \u003cem data-start=\"270\" data-end=\"304\"\u003eLaw Relating to Block Assessment\u003c\/em\u003e is a comprehensive and litigation-oriented commentary on Block Assessment under the Income-tax Act, 2025 as well as the Income-tax Act, 1961. Authored by experienced tax professionals and former revenue authorities, the book provides practical interpretation, procedural safeguards, and deep jurisprudential analysis relating to search assessments and taxation proceedings.\u003c\/p\u003e\n\u003cp data-start=\"680\" data-end=\"848\"\u003eThis edition bridges the transition from the earlier Chapter XIV-B regime under the Income-tax Act, 1961 to the newly codified framework under the Income-tax Act, 2025.\u003c\/p\u003e\n\u003cp data-start=\"850\" data-end=\"863\"\u003eKey Features:\u003c\/p\u003e\n\u003cul data-start=\"864\" data-end=\"1585\"\u003e\n\u003cli data-section-id=\"1j75y6x\" data-start=\"864\" data-end=\"923\"\u003eComprehensive commentary on Block Assessment provisions\u003c\/li\u003e\n\u003cli data-section-id=\"1v8u8fr\" data-start=\"924\" data-end=\"980\"\u003eCovers Income-tax Act, 2025 and Income-tax Act, 1961\u003c\/li\u003e\n\u003cli data-section-id=\"17avfk2\" data-start=\"981\" data-end=\"1024\"\u003eUpdated as amended by Finance Act, 2026\u003c\/li\u003e\n\u003cli data-section-id=\"1p2yt5h\" data-start=\"1025\" data-end=\"1089\"\u003ePractical litigation-oriented guidance for CAs and Advocates\u003c\/li\u003e\n\u003cli data-section-id=\"17r3ehf\" data-start=\"1090\" data-end=\"1145\"\u003eExplains searched party and third-party assessments\u003c\/li\u003e\n\u003cli data-section-id=\"185ckoq\" data-start=\"1146\" data-end=\"1229\"\u003eDetailed discussion on limitation periods, approvals, and procedural safeguards\u003c\/li\u003e\n\u003cli data-section-id=\"r8mlkx\" data-start=\"1230\" data-end=\"1340\"\u003eAnalysis of loose papers, dumb documents, VDAs, cash, stock, and jewellery found during search proceedings\u003c\/li\u003e\n\u003cli data-section-id=\"1xr07jo\" data-start=\"1341\" data-end=\"1399\"\u003eGuidance for avoiding procedural and accounting errors\u003c\/li\u003e\n\u003cli data-section-id=\"5waddt\" data-start=\"1400\" data-end=\"1505\"\u003eCovers accommodation entries, bogus sales, burden of proof, deemed income, and financial transactions\u003c\/li\u003e\n\u003cli data-section-id=\"1sbdwx0\" data-start=\"1506\" data-end=\"1585\"\u003eUseful for litigation strategy, assessment proceedings, and advisory practice\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp data-start=\"1587\" data-end=\"1751\"\u003e\u003cstrong data-start=\"1587\" data-end=\"1605\"\u003eShipping Note:\u003c\/strong\u003e\u003cbr data-start=\"1605\" data-end=\"1608\"\u003eIn order to receive free shipping, use the shipping code 'FREESHIP' during checkout.\u003cbr data-start=\"1692\" data-end=\"1695\"\u003eFree Shipping in India – shipping via registered parcel.\u003c\/p\u003e\n\u003cp data-start=\"1753\" data-end=\"1768\"\u003e\u003cstrong data-start=\"1753\" data-end=\"1766\"\u003eIdeal For\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul data-start=\"1769\" data-end=\"1971\"\u003e\n\u003cli data-section-id=\"13datx7\" data-start=\"1769\" data-end=\"1794\"\u003eChartered Accountants\u003c\/li\u003e\n\u003cli data-section-id=\"fv5pnf\" data-start=\"1795\" data-end=\"1825\"\u003eTax Advocates \u0026amp; Litigators\u003c\/li\u003e\n\u003cli data-section-id=\"1u4sq7i\" data-start=\"1826\" data-end=\"1854\"\u003eIncome-tax Practitioners\u003c\/li\u003e\n\u003cli data-section-id=\"1i4ahm0\" data-start=\"1855\" data-end=\"1878\"\u003eCorporate Tax Teams\u003c\/li\u003e\n\u003cli data-section-id=\"no815d\" data-start=\"1879\" data-end=\"1898\"\u003eTax Consultants\u003c\/li\u003e\n\u003cli data-section-id=\"pgwjxm\" data-start=\"1899\" data-end=\"1924\"\u003eRevenue Professionals\u003c\/li\u003e\n\u003cli data-section-id=\"m6fzjf\" data-start=\"1925\" data-end=\"1942\"\u003eLaw Libraries\u003c\/li\u003e\n\u003cli data-section-id=\"1p2hxjw\" data-start=\"1943\" data-end=\"1971\"\u003eAdvanced Taxation Students\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp data-start=\"1973\" data-end=\"2130\"\u003e\u003cstrong data-start=\"1973\" data-end=\"1985\"\u003eHashtags\u003c\/strong\u003e\u003cbr data-start=\"1985\" data-end=\"1988\"\u003e#BlockAssessment #IncomeTaxAct2025 #Taxmann #TaxLitigation #IncomeTaxLaw #DirectTax #TaxPractice #FinanceAct2026 #LegalBooks #TaxProfessionals\u003c\/p\u003e\n\u003cp data-start=\"2132\" data-end=\"2222\"\u003e\u003cstrong data-start=\"2132\" data-end=\"2151\"\u003eCaveat Legalis:\u003c\/strong\u003e\u003cbr data-start=\"2151\" data-end=\"2154\"\u003eDescription based on available details—interpret with due diligence!\u003c\/p\u003e\n\u003cp data-start=\"2224\" data-end=\"2372\"\u003e\u003cstrong data-start=\"2224\" data-end=\"2241\"\u003e100% Swadeshi\u003c\/strong\u003e\u003cbr data-start=\"2241\" data-end=\"2244\"\u003eBy choosing to buy here, you are supporting local and independent booksellers — keeping India’s legal knowledge ecosystem alive.\u003c\/p\u003e","brand":"M\u0026J Services - The Eclectic Law Bookstore","offers":[{"title":"Default Title","offer_id":44193691566116,"sku":"9789375617990","price":2636.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9789375617990.jpg?v=1779260920","url":"https:\/\/mandjservice.com\/products\/block-assessment-taxmann-7990","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}